Highly Compensated Employee Pay Threshold
YearRounded
Amount
Unrounded
Amount
2024 $155,000unavail.
2023 $150,000unavail.
2022 $135,000unavail.
2021 $130,000unavail.
2020 $130,000unavail.
2019 $125,000unavail.
2018 $120,000unavail.
2017 $120,000unavail.
2016 $120,000unavail.
2015 $120,000unavail.
2014 $115,000unavail.
2013 $115,000unavail.
2012 $115,000unavail.
2011 $110,000unavail.
2010 $110,000unavail.
2009 $110,000$111,472
2008 $105,000$105,856
2007 $100,000$103,416
2006 $100,000$100,080
2005 $95,000$96,384
2004 $90,000$93,824
2003 $90,000$91,808
2002 $90,000$90,368
2001 $85,000$88,000
2000 $85,000unavail.
1999 $80,000unavail.
1998 $80,000unavail.
1997 $80,000$80,000
 


The following chart reflects the adjustments for years 1997 to 2024.